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KAULOOSA TRUCK LEASING v. STATE

Nos. AV93000018 to AV93000023.

661 So.2d 749 (1994)

KAULOOSA TRUCK LEASING, a partnership v. STATE of Alabama DEPARTMENT OF REVENUE. Henry B. CUMMINGS, Jr., d/b/a Quality Trucking, a sole proprietorship v. STATE of Alabama DEPARTMENT OF REVENUE. Christopher A. CUMMINGS d/b/a C & C Trucking, a sole proprietorship v. STATE of Alabama DEPARTMENT OF REVENUE. ABC RENTALS, a partnership v. STATE of Alabama DEPARTMENT OF REVENUE. John C. FAIR d/b/a Triple F Truck Leasing, a sole proprietorship v. STATE of Alabama DEPARTMENT OF REVENUE. QUALITY TRUCK LEASING, INC., an Alabama corporation v. STATE of Alabama DEPARTMENT OF REVENUE.

Court of Civil Appeals of Alabama.

Rehearing Denied July 29, 1994.

Certiorari Quashed May 5, 1995.

Attorney(s) appearing for the Case

John A. Owens and Karen C. Welborn of Phelps, Owens, Jenkins, Gibson & Fowler, Tuscaloosa, for appellants.

James H. Evans, Atty. Gen., Ron Bowden, Asst. Atty. Gen., and Counsel for Revenue Dept., Gwendolyn B. Garner, Asst. Atty. Gen., and Asst. Counsel for Revenue Dept., and Beth Acker, Deputy Atty. Gen., and Asst. Counsel for Revenue Dept., for appellee.

Alabama Supreme Court 1931569.

ROBERTSON, Presiding Judge.

Kauloosa Truck Leasing; Henry B. Cummings, Jr., d/b/a Quality Trucking; Christopher Cummings d/b/a C ABC Rentals; John C. Fair d/b/a Triple F Trucking; and Quality Truck Leasing, Inc. (collectively, "lessors"), owners of trucks leased by Cummings Trucking, Inc. (CTI), appeal from the judgment of the trial court affirming the decision by the administrative law judge (ALJ) in favor of the State Department...

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